SOUSA, A. A. V.; SOUSA, Aline Aila Vieira de.
Résumé:
The present paper aims at identifying indicators of Environmental Accounting and Social Responsibility in City businesses Cajazeiras-PB. This work is developed showing a new economic context, where companies use social responsibility to add value to your brand and demonstrate environmental management system and indicators of social responsibility. The method was exploratory and descriptive data collected in the form of multicaso in seven (7) companies from different industries. The choice of this was aimed at the "size" of the company, and information was collected through a questionnaire based on Likert scale, applied to the managers of the companies surveyed. The results identified the existence of indicators, both of environmental accounting and social responsibility, there is a significant agreement and averaged 100% for 1) Concern for environmental issues that surround the industry. In this indicator, it was noticed the existence, however, not all put into practice. 2) Internai campaigns to reduce consumption of water, energy and material recycling. The practice is evident by this indicator is linked to cost reduction. 3) Visitation of the supervisory boards of prevention to the environment. Its existence is evident in all the interviewed companies. It was concluded that most companies are concerned with adopting practices and environmental responsibility. It was also the presence of these indicators taking actions in defense of the environment, and they still do not occur in an intense way.
